I love this time of year! The 2020-21 accounts have been sent off to the auditors and we are starting the planning for the next four years. It's an accountant's delight.

Although this year, our planning needs to consider that we have a new administration who want to understand detail, we are moving to outcomes-based budgeting, we have at least £70m to take out of the base budgets and we are still seeing COVID spend exceed our grants.